Related-Party Transactions

12 Months Ended

Dec. 31, 2013

Related Party Transactions [Abstract]

Related Party Transactions Disclosure [Text Block]

(18)Related-Party Transactions

PacifiCorp has an intercompany administrative services agreement with MEHC and its subsidiaries. Amounts charged to PacifiCorp by MEHC and its subsidiaries under this agreement totaled $17 million, $15 million and $16 million during the years ended December 31, 2013, 2012 and 2011, respectively. Payables associated with these administrative services were $3 million and $1 million as of December 31, 2013 and 2012, respectively. Amounts charged by PacifiCorp to MEHC and its subsidiaries under this agreement totaled $9 million, $3 million and $2 million during the years ended December 31, 2013, 2012 and 2011, respectively. Receivables associated with these administrative services were $2 million and $1 million as of December 31, 2013 and 2012, respectively.

PacifiCorp also engages in various transactions with several subsidiaries of MEHC in the ordinary course of business. Services provided by these subsidiaries in the ordinary course of business and charged to PacifiCorp relate to the transportation of natural gas and relocation services. These expenses totaled $5 million during the years ended December 31, 2013 and 2012 and $6 million during the year ended December 31, 2011. Payables associated with these services were $- million and $1 million as of December 31, 2013 and 2012, respectively.

PacifiCorp has long-term transportation contracts with BNSF Railway Company ("BNSF"), an indirect wholly owned subsidiary of Berkshire Hathaway, PacifiCorp's ultimate parent company. Transportation costs under these contracts were $32 million, $34 million and $33 million during the years ended December 31, 2013, 2012 and 2011, respectively. As of December 31, 2013 and 2012, PacifiCorp had $2 million of accounts payable to BNSF outstanding under these contracts, including indirect payables related to a jointly owned facility.

PacifiCorp participated in a captive insurance program provided by MEHC Insurance Services Ltd. ("MEISL"), a wholly owned subsidiary of MEHC. MEISL covered all or significant portions of the property damage and liability insurance deductibles in many of PacifiCorp's policies, as well as overhead distribution and transmission line property damage. The policy coverage period expired on March 20, 2011 and was not renewed. Premium expenses were $2 million during the year ended December 31, 2011. Receivables for claims were $2 million as of December 31, 2013 and 2012. Proceeds from claims were $1 million, $6 million and $16 million during the years ended December 31, 2013, 2012 and 2011, respectively.

PacifiCorp is party to a tax-sharing agreement and is part of the Berkshire Hathaway United States federal income tax return. Federal and state income taxes payable to MEHC were $22 million and $48 million as of December 31, 2013 and 2012, respectively. For the year ended December 31, 2013, cash paid for federal and state income taxes to MEHC totaled $120 million. For the years ended December 31, 2012 and 2011, cash received for federal and state income taxes from MEHC totaled $215 million and $425 million, respectively.

PacifiCorp transacts with its equity investees, Bridger Coal and Trapper Mining Inc. During the years ended December 31, 2013, 2012 and 2011, PacifiCorp charged Bridger Coal $2 million, $1 million and $2 million, respectively, for administrative support and management services provided by PacifiCorp to Bridger Coal. Receivables for these services, as well as for certain expenses paid by PacifiCorp and reimbursed by Bridger Coal, were $4 million and $6 million as of December 31, 2013 and 2012, respectively. Services provided by equity investees and charged to PacifiCorp primarily relate to coal purchases. During the years ended December 31, 2013, 2012 and 2011, coal purchases from PacifiCorp's equity investees totaled $152 million, $144 million and $126 million, respectively. Payables to PacifiCorp's equity investees were $23 million and $18 million as of December 31, 2013 and 2012, respectively.